| Note: In accordance with IRS
Circular 230, Regulations Governing the Practice
of Attorneys, Certified Public Accountants, Enrolled
Agents, Enrolled Actuaries, and Appraisers before
the Internal Revenue Service, the information
on this website is not intended or written to be
used as, and cannot be used as or considered to be
a
"covered opinion" or other written tax advice,
and should not be relied on for the purpose of (1) avoiding
tax-related penalties under the Internal Revenue Code
or (2) promoting, marketing or recommending to another
party any transaction or tax-related matter(s) addressed
herein, for IRS audit, tax dispute or other purposes. |
| Asterisks
indicate items in the Tax
Clinic department. |
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Consolidated
Returns |
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|
Final
Regulations on Dual Consolidated Losses: A Practical
Guide (Part 2) |
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| Employee
Benefits & Pensions |
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* |
Benefits
Under PPA ’06 Expand
to Include Beneficiaries |
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* |
Nonqualified Deferred
Compensation and Sec. 409A
Final Regs. |
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| Estates,
Trusts & Gifts |
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|
Prop. Regs. Clarify Treatment
of Trust Administrative Expenses |
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| Exempt
Organizations |
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* |
Debt-Financed Income
and UBTI |
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| Expenses |
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Opportunities to Claim Health
Care Expenses as Deductions |
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Tax Considerations for
Corporate Aircraft |
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| Foreign
Income & Taxpayers |
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Sec. 1446 Withholding |
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| Gains & Losses |
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Sale of Vacation Home
Disallowed as Tax-Free
Like-Kind Exchange |
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* |
Tax Treatment of Market
Discount Bonds |
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| Gross
Income |
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|
IRS Extends the Reach of
Sec. 83 to Post-Grant Stock
Transfers |
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| Individuals |
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Kiddie Tax Changes for 2008 |
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* |
Some Prior-Year MTCs Will Be Refundable Beginning in 2007 |
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Treatment
of Legal Fees Incurred by Individuals |
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| LLCs & LLPs |
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The CPA’s Role in Reviewing
LLC Allocations |
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| Personal Financial Planning |
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The Growing Epidemic of
Financial Elder Abuse (and
What CPAs Can Do About It) |
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| Practice & Procedures |
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Guidance on FIN 48 and
Independence |
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IRS Releases Tax Gap Report |
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IRS Announces New
Approach to the National
Research Program |
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Advantages of a C Corporation |
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Installment Agreements:
An Alternative to Offers in
Compromise |
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| Procedure & Administration |
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|
IRS Announces Redesigned
Form 8857 |
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Distinguishing Between
Independent Contractors
and Employees |
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New Rules Govern Practice
Before the IRS |
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|
S Corporations |
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Modifying the Order of
Distribution Rules for an
S Corporation with AE&P
|
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S Stock Call Options as a
Second Class of Stock |
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|
Current Developments
in S Corporations
(Part I)
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Special Industries |
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* |
Payments for Future
Remediation Expenses Are
Not Insurance Premium |
| |
| Reader
Survey |
